TaxTMI 
TaxTMI 
TaxTMI 
Short payment of Service tax
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....hort payment of Service tax<br> Query (Issue) Started By: - Murari Agrawal Dated:- 22-1-2021 Last Reply Date:- 22-1-2021 Service Tax<br>Got 1 Reply<br>Service Tax<br>On the basis of data received from....
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.... CBDT show cause notice has been issued for the period 2014-15 for recovery of alleged short payment of Service tax. The alleged suppressed taxable value is on account of charges received for manufact....
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....uring and supply of goods on Job Work basis. Inputs were received by challans under Rule 4(5)(a) of Cenvat Credit Rules,2004. My queries are: 1) Am I correct to say that such activity is not liable ....
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....to service tax being in the Negative List under section 66D of the Finance Act,1994. 2) Service tax return for Oct'14-March'15 period was filed on 17.04.2015 and even if extended period of li....
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....mitation is invoked, is not the Show cause notice issued on 28.12.2020 barred by limitation. 3) The Show Cause Notice has been issued by the Assistant Commissioner and the direction is for showing ca....
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....use to the same Officer. Can the notice server be the adjudicator. Thanks Reply By KASTURI SETHI: The Reply: 1. If process (job-work) amounts to manufacture, it will fall under negative list under ....
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....Section 66 D (f) otherwise ST is applicable. (Elaborate process undertaken by the job worker). 2. Not time barred due to Covid-19. Extension granted for both (Govt. and assessees). 3. Yes.<br> Discu....
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